FMA updates references and annexes of the Master Data Reporting Regulation 2016

The Financial Market Authority (FMA) has amended the Master Data Reporting Regulation 2016 and redrafted the references to national and European legal acts as well as the two annexes. The regulation was promulgated on November 6, 2026, in the Federal Law Gazette for the Republic of Austria, Part II, under number BGBl. II No. 322/2026. The innovations will only enter into force on March 31, 2027.

Legal Basis and Approval of the Minister of Finance

The amendment was issued on the basis of § 74 Para. 2 in conjunction with § 74 Para. 6 of the Banking Act – BWG, BGBl. No. 532/1993, most recently amended by the Federal Act BGBl. I No. 93/2026 – with the approval of the Federal Minister of Finance. The Master Data Reporting Regulation 2016 – StDMV 2016, BGBl. II No. 371/2016, which was most recently adjusted by the regulation BGBl. II No. 295/2024, is being amended.

The officially signed document is signed by Kühnel and Schütz; the signature of the Federal Chancellery bears the timestamp November 6, 2026, 10:13 AM. The regulation comprises two amendment items to the text of the regulation as well as the redrafting of the annexes.

Eight Legal Acts with Fixed Versions

The redrafted § 10a (“References”) determines which version of the legal acts mentioned in the regulation and its annexes is to be applied. The list includes:

• BWG, BGBl. No. 532/1993, in the version of the Federal Act BGBl. I No. 93/2026;
• WAG 2018, BGBl. I No. 107/2017, in the version of the Federal Act BGBl. I No. 57/2026;
• CRR – Regulation (EU) No. 575/2013 on prudential requirements for credit institutions, OJ No. L 176 of 27.06.2013 p. 1, in the version of the corrigendum OJ No. L 2026/90576 of 17.07.2026;
• NACE Revision 2 – Regulation (EC) No. 1893/2006, OJ No. L 393 of 30.12.2006 p. 1, in the version of the corrigendum OJ L 2024/90539 of 06.09.2024;
• Regulation (EU) 2022/2554 on digital operational resilience for the financial sector, OJ No. L 333 of 27.12.2022, in the version of the corrigendum OJ No. L 2024/90822 of 19.12.2024;
• Regulation (EU) No. 600/2014 on markets in financial instruments, OJ No. L 173 of 12.06.2014 p. 84, in the version of the Delegated Regulation (EU) 2025/1156, OJ No. L 2025/1156 of 03.11.2025;
• Delegated Regulation (EU) No. 153/2013 on regulatory technical standards for central counterparties, OJ No. L 52 of 23.02.2013 p. 41, in the version of the Delegated Regulation (EU) 2024/818, OJ No. L 2024/818 of 06.03.2024;
• Delegated Regulation (EU) 2017/565 supplementing Directive 2014/65/EU, OJ No. L 87 of 31.03.2017 p. 1, in the version of the corrigendum OJ No. L 309 of 02.09.2021 p. 38.

As a result, the references are no longer dynamically directed to “the currently applicable version,” but to specifically designated amending and correcting acts—in the case of EU legal acts, consistently to corrections published in the Official Journal in 2024 and 2026.

New Annexes and Entry into Force

Amendment number 3 stipulates that Annex 1 and Annex 2 to the Master Data Reporting Ordinance 2016 are to be replaced entirely; for this purpose, the text of the ordinance refers to the attached annexes. The new § 11 para. 6 of the ordinance regulates the timing of effectiveness:

• § 10a in the version of the ordinance BGBl. II No. 322/2026 enters into force on March 31, 2027;
• Annex 1 enters into force on March 31, 2027;
• Annex 2 enters into force on March 31, 2027.

Until this cutoff date, the previous § 10a and the previous annexes in the version of the ordinance BGBl. II No. 295/2024 remain decisive. The announcement took place on November 6, 2026, meaning there are nearly five months between publication and application.

Significance for Reporting Practice

For the credit institutions subject to reporting under the BWG and the bodies involved in receiving master data reports, the amendment means a closed, dated chain of references: which version of the BWG, WAG 2018, CRR, NACE, and the EU digital resilience rules applies to the report can be determined in the future without recourse to subsequent changes.

Source: Federal Law Gazette for the Republic of Austria, BGBl. II No. 322/2026, issued on November 6, 2026, Part II (official reference: BGBl. II No. 322/2026).